1. Laporan Keuangan.
a. Rasio Likuiditas Perusahaan, Yaitu :
1. Net Operating Working Capital :
NOWP
= Aktiva lancer Kewajiban lancer yang tidak membayar bunga
= 1.220.000 619.000
= 601.000
2. Total Operating Capital :
TOC = NOWP + Net Fixed Assets
= 601.000 + 2.374.000
= 2.975.000
3. Current Ratio :
CR
=
= 1,97
4. Quick Ratio :
QR
=
= 1,5
b. Rasio Profitabilitas Perusahaan :
1. Renturn on Investment du pont :
ROI = Net Profit Margin + Perputaran Aktiva
2. Rentbilitas Ekonomi :
Ren E = Profit Margin + Perputaran Aktiva
=
= 0,12 + 0,93
= 1,05
= 390.000
= 32%
= 390.000 (1-32%)
= 390.000 x 0,68
= 265.200
= 820.000
= 15%
= 123.000
= NOPAT Biaya Modal
= 265.200 123.000
= 142200